variable manufacturing costs are $30 per unit with monthly fixed costs of $50,000. The marketing team has put together three different plans to market and sell these new dog collars. Plan A. Sell the dog collars online at $50 per unit. There are no additional selling costs. The customer pays for shipping. Estimated monthly sales are 4,200 units. Plan B: Sell the dog collars through the company retail stores in a special packaging that highlights the locater chip function. The packaging costs are $5 per unit. There will be an additional $10,000 in fixed monthly costs for retail shelfing and administration. Sales price would be $55 per collar. Estimated monthly sales are 5,500 units. Plan C. Sell the dog collars using commissioned sales representatives. The special packaging would be used at $5 per unit. There are no additional fixed costs. The sales commission is 15% on the sales price of $60 per collar. Estimated monthly sales are 6,000 units. Rank the three